Commonwealth, Department of Revenue v. Qwest Transmission, Inc.

LEDERER, Senior Judge.

The issue presented is whether the Court of Common Pleas of York County (trial court) erred by granting the Pennsylvania Department of Revenue’s preliminary objections in the form of a demurrer, which dismissed the affidavit of defense filed by Qwest Transmission, Inc. We hold that the trial court properly denied Qwest Transmission, Inc. the right to contest the amount of the corporate tax settlement made by the Department of Revenue (Department) against Qwest Microwave VII, Inc. Thus, the order of the trial court is affirmed.

The facts of this case are as follows. On or…